UNION - ROSELLE PARK BORO

Advertised Enrollments

ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated

Pupils on Roll Regular Full-Time 1,734 1,731 1,733

Pupils on Roll Regular Shared-Time 10 16 24

Pupils on Roll - Special Full-Time 269 259 259

Pupils on Roll - Special Shared-Time 9 18 16
Private School Placements 3 3 5

Pupils Sent to Other Districts-Reg Prog 1

Pupils Sent to Other Districts-Spec Ed Prog 1 2
Pupils Received 20 29 22
Pupils in State Facilities 1 1 1
UNION - ROSELLE PARK BORO
Advertised Revenues

Budget Category Account 2007-08 2008-09 2009-10

Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 101,624 91,402
Transfers from Other Funds 10-5200 803 50,000

Revenues from Local Sources:

Local Tax Levy 10-1210 16,740,794 16,740,794 17,003,024
Tuition 10-1300 207,644 283,574 256,097
Other Restricted Miscellaneous Revenues 10-1XXX 21,000 17,644
Unrestricted Miscellaneous Revenues 10-1XXX 146,059 79,000 50,018
SUBTOTAL 17,094,497 17,124,368 17,326,783

Revenues from State Sources:

Core Curriculum Standards Aid 10-3111 5,303,358
Supplemental Core Curriculum Standards Aid 10-3112 775,850
Transportation Aid 10-3120 116,770
Special Education Aid 10-3130 1,065,763
Bilingual Education 10-3140 148,120
Extraordinary Aid 10-3131 27,234 53,829 15,721
Consolidated Aid 10-3195 223,500
Additional Formula Aid 10-3196 470,067
Other State Aids 10-3XXX 6,357
Categorical Special Education Aid 10-3132 1,062,238 1,090,175
Equalization Aid 10-3176 8,760,602 9,180,653
Categorical Security Aid 10-3177 278,887 303,299
Categorical Transportation Aid 10-3121 61,287 97,038
SUBTOTAL 8,137,019 10,216,843 10,686,886

Revenues from Federal Sources:

Medicaid Reimbursement 10-4200 25,792
SUBTOTAL 25,792

Adjustment for Prior Year Encumbrances 1,053,795

Actual Revenues (Over)/Under Expenditures -500,682
TOTAL OPERATING BUDGET 24,731,637 28,496,630 28,180,863
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,771 5,500

Revenues from State Sources:

Instructional Supplement Aid 20-3214 85,299
Other Restricted Entitlements 20-32XX 449,929
TOTAL REVENUES FROM STATE SOURCES 535,228

Revenues from Federal Sources:

Title I 20-4411-4416 198,465 295,765 251,400
I.D.E.A. Part B (Handicapped) 20-4420-4429 451,104 455,057 455,057
Other 20-4XXX 110,092 101,451 86,148
TOTAL REVENUES FROM FEDERAL SOURCES 759,661 852,273 792,605

TOTAL GRANTS AND ENTITLEMENTS 1,301,660 857,773 792,605

REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 2

Revenues from Local Sources:

Local Tax Levy 40-1210 674,378 682,805 690,530
TOTAL REVENUES FROM LOCAL SOURCES 674,378 682,805 690,530

Revenues from State Sources:

Debt Service Aid Type II 40-3160 833 822 810
TOTAL LOCAL REPAYMENT OF DEBT 675,211 683,627 691,342
Actual Revenues (Over)/Under Expenditures -1
TOTAL REPAYMENT OF DEBT 675,210 683,627 691,342
TOTAL REVENUES/SOURCES 26,708,507 30,038,030 29,664,810
UNION - ROSELLE PARK BORO
Advertised Appropriations

Budget Category Account 2007-08 2008-09 2009-10

Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 8,080,319 8,944,460 8,639,069
Special Education 11-2XX-100-XXX 2,088,828 2,150,152 2,216,631
Basic Skills/Remedial 11-230-100-XXX 241,814 549,456 475,571
Bilingual Education 11-240-100-XXX 422,789 482,933 490,306
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 167,040 161,060 162,994
School Sponsored Athletics 11-402-100-XXX 347,258 408,349 412,857
Community Services Programs/Operations 11-800-330-XXX 45,298 56,340 58,312

Support Services:
Tuition 11-000-100-XXX 568,657 794,912 866,750
Attendance and Social Work Services 11-000-211-XXX 25,343 37,426 34,606
Health Services 11-000-213-XXX 314,149 334,924 345,245
Speech, OT, PT, Related & Extraordinary Svcs 11-000-216,217 626,578 762,839 804,373
Guidance 11-000-218-XXX 707,160 764,996 794,663
Child Study Teams 11-000-219-XXX 800,658 890,220 897,864
Improvement of Instructional Services 11-000-221-XXX 132,623 157,687 160,599
Educational Media Services - School Library 11-000-222-XXX 474,174 538,522 499,434
Instructional Staff Training Services 11-000-223-XXX 93,819 98,425 101,005
General Administration 11-000-230-XXX 588,308 770,699 616,782
School Administration 11-000-240-XXX 1,477,249 1,757,993 1,655,738
Central Svcs & Admin Info Technology 11-000-25X-XXX 398,995 488,747 481,944
Operation and Maintenance of Plant Services 11-000-26X-XXX 2,343,633 2,931,723 2,829,683
Student Transportation Services 11-000-270-XXX 330,000 425,430 396,221
Personal Services - Employee Benefits 11-XXX-XXX-2XX 4,346,349 4,894,837 5,215,216
Total Support Services Expenditures 13,227,695 15,649,380 15,700,123
TOTAL GENERAL CURRENT EXPENSE 24,621,041 28,402,130 28,155,863

CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 47,496
Facilities Acquisition & Construction Services 12-000-4XX-XXX 63,100 94,500 25,000
TOTAL CAPITAL EXPENDITURES 110,596 94,500 25,000
OPERATING BUDGET GRAND TOTAL 24,731,637 28,496,630 28,180,863
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 6,771 5,500
Instructional Supplement Aid:
Instruction 20-214-100-XXX 85,299
TOTAL INSTRUCTIONAL SUPPLEMENT AID 85,299
Other State Projects:
Instruction 20-217-100-XXX 140,539
Support Services 20-217-200-XXX 117,860
TOTAL TARA USED TO SUPPORT PROGRAMS 258,399
Other Special Projects 20-XXX-XXX-XXX 191,530
TOTAL STATE PROJECTS 535,228

Federal Projects:
Title I 20-XXX-XXX-XXX 198,465 295,765 251,400
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 451,104 455,057 455,057
Other Special Projects 20-XXX-XXX-XXX 110,092 101,451 86,148
Total Federal Projects 759,661 852,273 792,605
TOTAL GRANTS AND ENTITLEMENTS 1,301,660 857,773 792,605

REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 675,210 683,627 691,342
TOTAL REPAYMENT OF DEBT 675,210 683,627 691,342
TOTAL EXPENDITURES 26,708,507 30,038,030 29,664,810

DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:

Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 26,708,507 30,038,030 29,664,810
UNION - ROSELLE PARK BORO
Advertised Recapitulation of Balance

Audited Audited Estimated Estimated

Balance Balance Balance Balance
Budget Category 6/30/2007 6/30/2008 6/30/2009 6/30/2010
Unreserved:
General Operating Budget 505,622 635,491 533,867 533,867
Repayment of Debt 1 2 2 0

Reserved for Specific Purposes:

General Operating Budget:
Capital Reserve 100 100
Adult Education Programs 0 0
Maintenance Reserve 0 0
Legal Reserve 51,624 91,402
Tuition Reserve 0 0
Current Expense Emergency Reserve 0 0
Reserved for Repayment of Debt 0 0
100 100
0 0
0 0
91,402 0
0 0
0 0
0 0
UNION - ROSELLE PARK BORO
Advertised Per Pupil Cost Calculations
2009 - 2010

2006-07 2007-08 2008-09 2008-09 2009-2010

Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 11,022 11,805 13,005 13,543 13,366
Total Classroom Instruction 6,377 6,731 7,289 7,520 7,439
Classroom-Salaries and Benefits 6,008 6,386 6,950 7,007 7,087
Classroom-General Supplies and Textbooks 172 147 117 332 173
Classroom-Purchased Services and Other 197 198 221 182 179
Total Support Services 1,779 1,948 2,163 2,216 2,276
Support Services-Salaries and Benefits 1,707 1,812 2,001 2,039 2,122
Total Administrative Costs 1,544 1,482 1,611 1,811 1,683
Administration-Salaries and Benefits 1,230 1,260 1,337 1,459 1,425
Total Operations and Maintenance of Plant 1,213 1,305 1,572 1,614 1,576
Operations & Maintenance of Plant-Salary & Ben. 685 694 783 726 768
Total Food Services Costs 0 0
Total Extracurricular Costs 74 303 336 340 348
Total Equipment Costs 77 24 0 0 0
Employee Benefits as a % of Salaries 27 26 28 27 28

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost
calculations are contained in the 2009 Comparative Spending Guide and can be found on the Department of
Education's Internet address: http://www.state.nj.us/ education under Finance, when available. This publication
is available in the board office and public libraries. The same calculations were performed using the 2008-09
revised appropriations and 2009-10 budgeted appropriations presented in this advertised budget. Total
Comparative Per Pupil Cost is defined as current expense exclusive of tuition expenditures, transportation,
residential costs, and judgments against the school district. For all years, it also includes the restricted
entitlement aids. With the exception of Total Equipment Cost, each of the other per pupil cost calculations
presented is a component of the total comparative per pupil cost, although all components are not shown.
UNION - ROSELLE PARK BORO
Unusual Revenues and Appropriations

Line Number Revenue Source or 09-10 Amount Description of circumstances

Approp. Due to

Total Unusual Revenues: 0

Total Unusual Appropriations: 0
UNION - ROSELLE PARK BORO
Shared Services -- Description of Shared Services

A.C.E.S. Program for Natural Gas

A.C.E.S. Program for Electric
Ed Data School Purchasing Co-Op
Transportation Services through Morris-Union Jointure Commission
Transportation Services through Union County Ed Services Commission
Bus Maintenance with Morris-Union Jointure Commission
Gasoline purchases with the municipality
E-rate funding
UNION - ROSELLE PARK BORO
22a. Estimated Tax Rate Information

A. Estimated 09-10 School Tax Rate

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS

General Fund School Levy 16,871,909 (A)
Estimated Net Taxable Valuation (as of 10/01/2008) 290,171,089 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 5.8145 (C)

WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy 17,557,877 (D)
Estimated Net Taxable Valuation (as of 10/01/2008) 290,171,089 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 6.0509 (F)

B. Estimated 09-10 Equalized School Tax Rate

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS

General Fund School Levy 16,871,909 (G)
Estimated Equalized Valuation (as of 10/01/2008) 1,369,508,277 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)X100 1.2320 (I)

WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy 17,557,877 (J)
Estimated Equalized Valuation (as of 10/01/2008) 1,369,508,277 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)X100 1.2821 (L)
UNION - ROSELLE PARK BORO
17. Salaries and Benefits of Certain District Employees
Name Patrick Spagnoletti
Job Title Superintendent

Base Annual Salary 160,225

FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2007
Ending Date of Contract 06/30/2012
Annual Work Days 234
Annual Vacation Days 25
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days

Benefits:
Allowances 3,387
Bonuses 0
Stipends 0
District Contributions above Teacher
amount for:
Health Insurance 13,606
Dental Insurance 1,230
Life Insurance 0
Other Insurances 0
Retirement Plans 0

Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits

In-Kind and Other Remuneration 0

Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
UNION - ROSELLE PARK BORO
17. Salaries and Benefits of Certain District Employees
Name Susan Guercio
Job Title Business Administrator

Base Annual Salary 130,711

FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 234
Annual Vacation Days 22
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days

Benefits:
Allowances 1,500
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 13,606
Dental Insurance 1,230
Life Insurance 0
Other Insurances 0
Retirement Plans 0

Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits

In-Kind and Other Remuneration 0

Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments